Other investment income
Definition
Other investment income (D44) includes:
- Investment income attributable to insurance policy holders (D441)
- Investment income payable on pension entitlements (D442)
- Investment income attributable to collective investment fund shareholders (D443)
Investment income attributable to insurance policy holders corresponds to total primary incomes received from the investment of insurance technical reserves. The reserves are those where an insurance corporation recognises a corresponding liability to the policyholders.
Investment income attributable to collective investment fund shareholders consists of dividends attributable to collective investment fund shareholders and retained earnings attributable to collective investment fund shareholders.
